SCorpDesk / 2026 S-Corp & QBI Guides / Why S-Corp Owners Cannot File IRS Form 8829 (And How to Use an IRC § 62(c) Accountable Plan)
Why S-Corp Owners Cannot File IRS Form 8829 (And How to Use an IRC § 62(c) Accountable Plan)
Can an S-Corporation owner file IRS Form 8829 for a home office?
No. IRS Form 8829 applies exclusively to Schedule C sole proprietors and single-member LLCs. Because an S-Corporation shareholder is a W-2 employee of the corporation and unreimbursed employee expenses under IRC Section 67(g) are disallowed, the only way an S-Corp owner can deduct a home office is via an IRC Section 62(c) Accountable Plan.
No. IRS Form 8829 applies exclusively to Schedule C sole proprietors and single-member LLCs. Because an S-Corporation shareholder is a W-2 employee of the corporation and unreimbursed employee expenses under IRC Section 67(g) are disallowed, the only way an S-Corp owner can deduct a home office is via an IRC Section 62(c) Accountable Plan.
Open Interactive IRC § 62(c) Accountable Plan & Home Office Generator
Frequently Asked Questions
Can an S-Corporation owner file IRS Form 8829 for a home office?
No. IRS Form 8829 applies exclusively to Schedule C sole proprietors and single-member LLCs. Because an S-Corporation shareholder is a W-2 employee of the corporation and unreimbursed employee expenses under IRC Section 67(g) are disallowed, the only way an S-Corp owner can deduct a home office is via an IRC Section 62(c) Accountable Plan.